Use the Following Information for Questions:
a Company Had the Following

Use the following information for questions:
A company had the following inventory activity during January: $\begin{array}{lrrr}&\text { Units}&\text { Unit Cost }&\text {Total Cost }\\\hline\text { Beginning inventory } & 800 & \$ 10.00 & \$ 8,000 \\\text { Purchase: January } 5 & 1,400 & 11.00 & 15,400 \\\text { Sale: January } 8 & (1,500) & & \\\text { Purchase: January 13 } & 900 & 10.50 & 9,450 \\\text { Sales: January } 24 & (900) & &\end{array}$
-The cost of goods available for sale was closest to:

A) $24,850
B) $25,500
C) $32,400
D) $32,850